Recent Changes in Soviet Personal Taxation

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Though it is certainly true that the spate of tax legislation adopted in the late 1970s and early 1980s was principally motivated by the need for codification in anticipation of publication of the Svod Zakonov SSSR and for incorporation of provisions regulating the taxation of foreign legal entities and individuals, several other significant changes were introduced by this legislation. The most notable of these changes were the substantial increases in the tax-free minimum amounts of private source income, the elimination of taxation of agricultural activities in urban areas, the devolution of responsibility for several local taxes to the republic governments, and the imposition of substantial state duties on monetary transfers to Soviet citizens from abroad.

Affiliations:
1: University of Puget Sound School of Law, Tacoma, Washington